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PAG LIN
1 1 SENATE FILE 30
1 2
1 3 AN ACT
1 4 RELATING TO THE EXEMPTION FROM SALES, SERVICES, AND USE
1 5 TAXES OF ADJUVANTS AND SURFACTANTS USED TO ENHANCE
1 6 THE APPLICATION OF FERTILIZERS, LIMESTONE, HERBICIDES,
1 7 PESTICIDES, AND INSECTICIDES IN AGRICULTURAL PRODUCTION
1 8 AND PROVIDING EFFECTIVE AND RETROACTIVE APPLICABILITY
1 9 DATE PROVISIONS.
1 10
1 11 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 12
1 13 Section 1. Section 422.42, subsection 14, Code 1997, is
1 14 amended to read as follows:
1 15 14. "Retail sale" or "sale at retail" means the sale to a
1 16 consumer or to any person for any purpose, other than for
1 17 processing, for resale of tangible personal property or
1 18 taxable services, or for resale of tangible personal property
1 19 in connection with taxable services; and includes the sale of
1 20 gas, electricity, water, and communication service to retail
1 21 consumers or users; but does not include agricultural breeding
1 22 livestock and domesticated fowl; and does not include
1 23 commercial fertilizer, agricultural limestone, herbicide,
1 24 pesticide, insecticide, including adjuvants, surfactants, and
1 25 other products directly related to the application enhancement
1 26 of those products, and food, medication, or agricultural drain
1 27 tile, including installation of agricultural drain tile, any
1 28 of which are to be used in disease control, weed control,
1 29 insect control, or health promotion of plants or livestock
1 30 produced as part of agricultural production for market; and
1 31 does not include electricity, steam, or any taxable service
1 32 when purchased and used in the processing of tangible personal
1 33 property intended to be sold ultimately at retail. When used
1 34 by a manufacturer of food products, carbon dioxide in a
1 35 liquid, solid, or gaseous form, electricity, steam, and other
2 1 taxable services are sold for processing when used to produce
2 2 marketable food products for human consumption, including but
2 3 not limited to, treatment of material to change its form,
2 4 context, or condition, in order to produce the food product,
2 5 maintenance of quality or integrity of the food product,
2 6 changing or maintenance of temperature levels necessary to
2 7 avoid spoilage or to hold the food product in marketable
2 8 condition, maintenance of environmental conditions necessary
2 9 for the safe or efficient use of machinery and material used
2 10 to produce the food product, sanitation and quality control
2 11 activities, formation of packaging, placement into shipping
2 12 containers, and movement of the material or food product until
2 13 shipment from the building of manufacture. Tangible personal
2 14 property is sold for processing within the meaning of this
2 15 subsection only when it is intended that the property will, by
2 16 means of fabrication, compounding, manufacturing, or
2 17 germination become an integral part of other tangible personal
2 18 property intended to be sold ultimately at retail; or will be
2 19 consumed as fuel in creating heat, power, or steam for
2 20 processing including grain drying, or for providing heat or
2 21 cooling for livestock buildings or for greenhouses or
2 22 buildings or parts of buildings dedicated to the production of
2 23 flowering, ornamental, or vegetable plants intended for sale
2 24 in the ordinary course of business, or for generating electric
2 25 current, or in implements of husbandry engaged in agricultural
2 26 production; or the property is a chemical, solvent, sorbent,
2 27 or reagent, which is directly used and is consumed,
2 28 dissipated, or depleted, in processing personal property which
2 29 is intended to be sold ultimately at retail or consumed in the
2 30 maintenance or repair of fabric or clothing, and which may not
2 31 become a component or integral part of the finished product.
2 32 The distribution to the public of free newspapers or shoppers
2 33 guides is a retail sale for purposes of the processing
2 34 exemption.
2 35 Sec. 2. Refunds of taxes, interests, or penalties which
3 1 arise from claims resulting from the enactment of the
3 2 amendment to section 422.42, subsection 14, in this Act, for
3 3 sales and uses occurring between April 1, 1990, and June 30,
3 4 1997, shall be limited to twenty-five thousand dollars in the
3 5 aggregate and shall not be allowed unless refund claims are
3 6 filed prior to October 1, 1997, notwithstanding any other
3 7 provision of law. If the amount of refund claims totals more
3 8 than twenty-five thousand dollars in the aggregate, the
3 9 department of revenue and finance shall prorate the twenty-
3 10 five thousand dollars among all claimants in relation to the
3 11 amounts of the claimants' valid claims.
3 12 Sec. 3. This Act, being deemed of immediate importance,
3 13 takes effect upon enactment and applies retroactively to April
3 14 1, 1990, for sales made or uses occurring on or after that
3 15 date.
3 16
3 17
3 18
3 19 MARY E. KRAMER
3 20 President of the Senate
3 21
3 22
3 23
3 24 RON J. CORBETT
3 25 Speaker of the House
3 26
3 27 I hereby certify that this bill originated in the Senate and
3 28 is known as Senate File 30, Seventy-seventh General Assembly.
3 29
3 30
3 31
3 32 MARY PAT GUNDERSON
3 33 Secretary of the Senate
3 34 Approved , 1997
3 35
4 1
4 2
4 3 TERRY E. BRANSTAD
4 4 Governor
Text: SF00029 Text: SF00031 Text: SF00000 - SF00099 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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